[phi1]

Hello,

I have a question regarding whether I should file form 8843 and what I should write on line 12.

Here is my situation: I have been an F1 student since 2006. So the 5-year exemption ran out on December 31st 2010, and I am no longer an exempt individual for 2011. But I only spent 124 days in the US in 2011.

As I understand it, the exemption still covers 2009 and 2010, so I should not count the days I spent in the US in these two years in the substantial presence test. My total is thus 124, and I am a non-resident alien. Is this reasoning correct?

If it is, should I file form 8843? I am no longer an exempt individual, but I still claim the exemption for the two previous years in the substantial presence test.

I used the software provided by my University (Glacier tax prep), and it did something really weird here. It edited form 8843 for me, and it mentioned my F1 status for 2006 on, but it then ticked the “No” box on line 12 - which asks whether I have been in the US as a student, teacher or trainee for any part of more than 5 calendar years. This seems obviously false to me!

Yet, it sounds like if I tick “Yes”, I have to establish a closer connection to my home country, which I thought is something you have to do only if you pass the substantial presence, and I don’t.

What exactly should I do in this situation? Should I file form 8843, tick “Yes” on line 12 and simply attach a statement that mentions the substantial presence test? Should I file something else? (And why does the software behave in this way?)

Thanks for any help!

[AtlantaTaxExpert]

Your reasoning IS accurate; you did NOT meet the 183-day Substantial Presence Test for 2011, so you will file as a non-resident alien.

Under the rules, you do NOT have to file Form 8843 AT ALL, since you left the U.S. permanent in 2011.

[MukatA]

You will file nonresident tax return for 2011. You do not get deduction based on tax treaty.

[AtlantaTaxExpert]

MukatA is correct; you will NOT be eligible to claim the standard deduction on the 2011 return.

[phi1]

Thanks for all the answers! Just to clarify, I did not leave the US permanently in 2011. I will still be here for roughly 4 month this year (on the same visa), and probably for the next two years as well. Does that affect what you said about the 8843, MukatA?

[phi1]

Thanks for all the answers! Just to clarify, I did not leave the US permanently in 2011. I will still be here for roughly 4 month this year (on the same visa), and probably for the next two years as well. Does that affect what you said about the 8843, MukatA?

Sorry, I meant Atlanta Tax Expert…

[AtlantaTaxExpert]

No; the Form 8843 is NOT required for the 2011 tax filing.